The Apple case Who wins? What's next? Adolfo Martín Jiménez
By: Martín Jiménez, Adolfo J
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Material type: 
ArticlePublisher: 2020Subject(s): EMPRESAS MULTINACIONALES | IMPUESTOS | AYUDA ESTATAL | UNION EUROPEA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIA
In:
Intertax v. 48, issue 11, November 2020, p. 953-955Summary: On 15 July the General Court of the European Union passed down its much awaited judgment in the cases Ireland v. Commission and Apple Sales International and Apple Operations Europe v. Commission, annulling a Commission decision on State aid granted to Apple by Ireland. This editorial provides comments on the judgment.
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| OP 2141/2020/1-1 The OECD Unified Approach and the new international tax system | OP 2141/2020/11 Intertax | OP 2141/2020/11-1 The European Commission Tax Package: the condition of foreseeable relevance, group requests and data breaches | OP 2141/2020/11-10 The Apple case | OP 2141/2020/11-2 New taxing right in the Unified Approach: old wine in a new bottle | OP 2141/2020/11-3 The future of OECD tax arbitration | OP 2141/2020/11-4 A general income inclusion rule as a tool for improving the international tax regime |
Resumen.
On 15 July the General Court of the European Union passed down its much awaited judgment in the cases Ireland v. Commission and Apple Sales International and Apple Operations Europe v. Commission, annulling a Commission decision on State aid granted to Apple by Ireland. This editorial provides comments on the judgment.
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